Missouri – Taxability of Hearing Aids and Equipment Replaced Under a Service Contract

SALT Report 2004 – The Missouri Department of Revenue issued a letter ruling regarding an out-of-state Taxpayer who distributes medical hearing aid devices. The devices are surgically implanted in the cochlea of the inner ear and have an external … Continue reading Missouri – Taxability of Hearing Aids and Equipment Replaced Under a Service Contract

Massachusetts – Early Mediation Program for Tax Disputes

SALT Report 2003 – In an effort to resolve tax disputes in an expedited manner, the Massachusetts Department of Revenue has implemented the Early Mediation Program. The program expands the dispute resolution options available to taxpayers and, i… Continue reading Massachusetts – Early Mediation Program for Tax Disputes

Wyoming – Taxability of Freight Charges and Drop Shipments

SALT Report 2001 – In their latest issue of Taxing Issues, the Wyoming Department of Revenue discussed the taxability of freight charges and third-party drop shipments. Freight Charges In Wyoming, there are two kinds of freight charges; in-bound f… Continue reading Wyoming – Taxability of Freight Charges and Drop Shipments